Your board must understand that they are the final authority responsible for your nonprofit's performance, rather than the executive director. They should be familiar with the full range of this accountability - financial management, legal and so on.
The flip side of the accountability issue is a board that micromanages the executive director or other staff. Gottlieb states, "Micromanagement is the opposite of accountability. True accountability is proactive and preventative, while micromanagement is reactive and fear-based."
Read The Business of Nonprofits: Ensure excellence when recruiting board members.
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